Customs Regulation 2015
For subsection 114(8) of the Act, a Collector may refuse to accept or deal with an export declaration if:
(a) the intended day of exportation notified in the declaration is more than 6 months after the declaration is communicated to the Department; or
(b) any of the information required by an approved form under subsection 114(3) of the Act or approved statement under subsection 114(4) of the Act is not given in the declaration.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.